Bathroom bonus 2023: how to request it, how it works and who can ask for it

Those who want to renovate their bathroom in 2023 will be able to choose between two different tax breaks that support part of the expense

Editorial board

Those who intend to renovate the bathroom of their home in 2023 will be able to choose between two tax breaks which bear part of the total expenditure.

Bathroom bonus 2023: how it works

In fact, it should be noted that in reality there is no bonus intended solely and exclusively for the renovation of the bathrooms of the buildings. However, those who intend to carry out extraordinary maintenance work will be able to access the 50% Restructuring Bonus and al Architectural Barriers Bonus at 75%. In fact, the Revenue Agency clarified in a circular that the application of the 75% architectural barrier bonus is also extended to work on the toilets.

Architectural Barriers Bonus

The Architectural Barriers Bonus, introduced by the relaunch Decree until 31 December 2025 provides for a 75% deduction for all works that improve the accessibility of housing, including the installation of stairlifts and lifts for access to the bathrooms, the widening of doors, new floors, sanitary fixtures or fittings. The bonus covers 75% of the expenses incurred up to a maximum spending limit of 50,000 euros both for single-family houses and for apartments in condominiums. The owners of can apply for the Architectural Barriers Bonus all types of properties, also including studios and commercial offices. The expenditure ceiling covered by the subsidy varies according to the category: from 50,000 euros for single-family buildings, to 40,000 for each real estate unit in buildings with 2 to 8 units, up to 30,000 for buildings consisting of more than 8 units .

Restructuring bonuses

The second facilitation is the Restructuring bonuses which, until 31 December 2024, provides for a tax deduction of 50% of the expenses incurred for the renovation of one’s homeand therefore also for the bathrooms, for a maximum amount of 96 thousand euros. The bonus also serves to support the costs of renovation work on homes, single-family structures and condominiums for civil use. The facilitation only covers some types of work on the bathrooms such as the Extraordinary maintenance on single units or on common parts. All works by are not included in the discount ordinary maintenancesuch as the replacement of sanitary ware, faucets or fixtures.



ttn-14